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Manufacturers exercising any privilege taxable under Section 737.10 shall not be required to pay the tax imposed in Section 737.11 for the privilege of selling their manufactured products for delivery outside of the City, but the gross income derived from the sale of such manufactured products of outside the City shall be included in determining the measure of the tax imposed on such manufacturer in Section 737.10.
(1970 Code Sec. 29-8)
(1970 Code Sec. 29-8)
A person exercising privileges taxable under the other sections of this article, producing coal, oil, natural gas, minerals, timber or other natural resource products the production of which is taxable under Section 737.09 and using or consuming the same in his business, shall be deemed to be engaged in the business of mining and producing coal, oil, natural gas, minerals, timber or other natural resource products for sale, profit or commercial use, and shall be required to make returns on account of the production of the business showing the gross proceeds or equivalent in accordance with uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers, which rules the City Treasurer shall prescribe. (1970 Code Sec. 29-9)
Upon every person engaging or continuing within the City in the business of producing for sale, profit or commercial use any natural resource product, the amount of such tax shall be equal to the value of the articles produced as shown by the gross proceeds derived from the sale thereof by the producer, except as hereinafter provided, multiplied by the respective rates as follows:
(a) Coal, 1.00 per one hundred dollars ($100.00);
(b) Limestone or sandstone quarried or mined, 1.50 per one hundred dollars ($100.00);
(c) Oil, 3.00 per one hundred dollars ($100.00);
(d) Natural gas, in excess of the value of five thousand dollars ($5,000.00), 6.00 per one hundred dollars ($100.00);
(e) Blast furnace slag, 3.00 per one hundred dollars ($100.00);
(f) Sand, gravel or other mineral produced, not quarried or mined, 3.00 per one hundred dollars ($100.00);
(g) Timber, 1.50 per one hundred dollars ($100.00);
(h) Other natural resource products, 2.00 per one hundred dollars ($100.00).
The measure of this tax shall be the value of the entire production in the City, regardless of the place of sale or the fact that delivery may be made to points outside the City. (Ord. 2063. Passed 4-21-05.)
Upon every person engaging or continuing within the City in the business of manufacturing, compounding or preparing for sale, profit or commercial use, either directly or through the activity of others in whole or in part, any article, substance, commodity or electric power not produced by public utilities taxable under other provisions of this article, the amount of tax shall be equal to the value of the article, substance, commodity or electric power manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer or persons compounding or preparing such commodity, except as hereinafter provided, multiplied by a rate of .30 per one hundred dollars ($100.00). The measure of this tax shall be the value of the entire product manufactured, compounded or prepared in the City for sale, profit or commercial use, regardless of the place or the fact that deliveries may be made to points outside the City.
(Ord. 2063. Passed 4-21-05.)
Upon every person engaging or continuing within the City in the business of selling any tangible property, real or personal, except sales by any person engaging or continuing in the business of horticulture, agriculture or grazing, or selling stocks, bonds or other evidences of indebtedness, there is hereby levied and shall be collected a tax equivalent to .50 per one hundred dollars ($100.00) income of the business, provided however, those businesses, as above described, which have gross sales greater than fifteen million dollars ($15,000,000), shall be taxed at a rate of .37 on that incremental portion of gross sales greater than fifteen million dollars ($15,000,000). In the case of wholesaler or jobber, the tax shall be equal to .15 per one hundred dollars ($100.00) income of the business. (Ord. 2063. Passed 4-21-05.)
Upon any person engaging or continuing within the City in any public service or utility business except railroad, railroad car, railway express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship or motor carrier, there is hereby levied and shall be collected taxed on account of the business engaged in, equal to the gross income of the business multiplied by the respective rates as follows: Water companies, 3.00 per one hundred dollars ($100.00) of gross income; electric light and power companies 3.00 per each one hundred dollars ($100.00) on sales and demand charges for domestic purposes and commercial lighting and 3.00 per each hundred dollars ($100.00) on sales and demand charges for all other purposes; natural gas companies, 2.00 per each one hundred dollars ($100.00) of the gross income, such gross income for this purpose to be determined by deducting from gross income from all sales to consumers the amount of the tax paid by the taxpayer under Section 737.09; and upon all other public service or utility business, 2.00 per each one hundred dollars ($100.00) of the gross income. The gross income of the taxpayer from any other activity shall be included in the measure of the tax imposed under the appropriate section or sections of this article.
Provided, however, that the taxes pursuant to this section above related to water companies, natural gas companies and electric light and power companies are subject to the limitations set forth in Section 735.01(b) and by West Virginia Code 8-1-5a and the Municipal Home Rule Pilot Program.
Provided, further, that the sale of electric power under this section shall be taxed at the rate of 2.30 per one hundred dollars ($100.00) of gross income on that portion of gross income derived from the sale of electric power to a plant location of a customer engaged in a manufacturing activity, if the contract demand at such plant location exceeds 300,000 Megawatts/hours per year or if the usage at such plant location exceeds 300,000 Megawatt/hours in a year.
(Ord. 2223. Passed 12-17-15; Ord. 2227. Passed 4-21-16.)
Provided, further, that none of the rates imposed by this section on any public service or utility business shall exceed the maximum rate permitted by West Virginia Code.
(Ord. 2227. Passed 4-21-16.)
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